A RESOLUTION to propose an amendment to Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation of property by the State.
If successfully adopted, HJR0081 would reinforce local governance regarding property taxes, potentially reducing state influence over local tax policies. Supporters of the amendment argue that it enhances the autonomy of local governments, empowering them to manage taxes directly tied to local needs and services without state intervention. However, critics may voice concerns about the implications for state revenue, as property taxes can be a significant source of funding for statewide initiatives and programs.
HJR0081 proposes an amendment to Article II, Section 28 of the Constitution of Tennessee, aiming to prohibit the state from imposing property taxes. Currently, this section states that all property is subject to taxation by various taxing authorities, including the state. The resolution seeks to amend this by clarifying that while property will still be taxed, the legislature is not permitted to levy or authorize any state tax on such property. This amendment is positioned to emphasize local control over property taxation, as it has traditionally been handled at the county and municipal levels since the state repealed its property tax in 1949.
The proposal has garnered attention for its fiscal implications. Proponents contend that eliminating the state’s capacity to impose property taxes can lead to more equitable taxation based on local criteria, ensuring that communities have the authority to set their own rates based on their requirements. However, opponents may argue that this could also limit flexibility during times of economic need, raising challenges to state budget stability. The balance between local control and state economic strategies will be a central theme in discussions surrounding HJR0081.